Following Is a Partial Process Cost Summary for Mitchell Manufacturing's

Multiple Choice

Following is a partial process cost summary for Mitchell Manufacturing's Canning Department.
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If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the direct materials?

A) Work in Process-Labeling $135,500; Work in Process-Canning $135,500.
B) Finished Goods $136,000; Work in Process $136,000.
C) Work in Process-Labeling $176,500; Finished Goods-Canning $176,500.
D) Finished Goods-Labeling $135,500; Finished Goods-Canning $135,500.
E) Work in Process-Labeling $176,500; Work in Process-Canning $176,500.